When an individual has an interest in a foreign controlled entity, the profits of which are not subject to tax or are...Read More

Introduction: Taxable Income The following income is considered taxable income of a personal income tax taxpayer: a) of….Read More

Personal Income Taxpayer Every natural person is considered a taxpayer under this law and is responsible for income tax...Read More

The obligation to deposit money (banknotes and coins) into a bank account 1. The taxpayer, who issues an invoice, is obliged to deposit it into their bank account...Read More

The review of the draft law “On Income Tax,” scheduled to take effect on January 1, 2023, has been postponed. Eduart Shalsi, the chairman of the Economy Committee...Read More

PROJECT LAW No. ____, Dated ____.____.2022 “ON SOME ADDITIONS AND AMENDMENTS TO LAW NO. 9920, DATED...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the draft laws of the 2023 Fiscal Package to the parliamentary committee on Economy and Finance, which accompany...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More

Starting from September 2022, the monthly minimum basic wage, nationwide for employees, mandatory to be implemented by any legal or natural person,...Read More